The use, consumption, distribution, or storage for use or
consumption in this parish of any tangible personal property.

The lease or rental of tangible personal property within this
parish.

The sale of services as defined in the ordinance, which includes
the furnishing of rooms by hotels, the sale of admission to places
of amusement and to athletic and recreational events, and the
furnishing of privileges of access to amusement, entertainment,
athletic or recreational facilities; the furnishing of storage or
parking privileges by parking lots; the furnishing of printing and
over-printing; the furnishing of laundry,cleaning, pressing,
and dyeing services; the furnishing of cold storage space and the
preparation of property for such storage; and the furnishing of
repairs to tangible personal property.

What are the sales tax rates for the
City of Baton Rouge, Parish of East Baton Rouge, and the City of Zachary?

Rates Effective July 11, 2005

LOCAL
RATE

STATE
RATE

TOTAL

Regular

5.00%

4.00%

9.00%

Food

3.00%

0.00%

3.00%

Drugs

3.00%

0.00%

3.00%

What are the sales tax rates for the City of
Baker?

Rates Effective July 1, 2003

LOCAL
RATE

STATE
RATE

TOTAL

Regular

5.50%

4.00%

9.50%

Food

4.50%

0.00%

4.50%

Drugs

4.50%

0.00%

4.50%

What are the sales tax rates for the City of
Central?

Rates Effective July 1, 2007

LOCAL
RATE

STATE
RATE

TOTAL

Regular

5.50%

4.00%

9.00%

Food

4.00%

0.00%

4.00%

Drugs

4.00%

0.00%

4.00%

What is the history of sales tax rates for all
taxing jurisdictions in East Baton Rouge Parish?

The Sales and Use Tax Ordinance and state law exempts or excludes certain
transactions from sales and use tax. Specific information regarding
exemptions and exclusions can be obtained from the Revenue Division. Some
of the major exemptions and exclusions are listed below:

Sales of gasoline, natural gas, steam, and water when delivered
to consumers via mains, pipes or conduits, electric power,
newspapers, fertilizers, and containers used for farm products when
sold directly to the farmer.

Isolated or occasional sales of tangible personal property by
someone not engaged in the business of selling that type of
property. Casual or isolated sales shall not apply to the sale
of vehicles.

Sales of human tissue transplants including all human organs,
bone, skin, cornea, blood, or blood products transplanted from one
person into another recipient person.

Which columns should be used in completing the Sales
and Use Tax Report form?

Column A -
Used to report data that relates to the City of Baton Rouge, East Baton
Rouge Parish School District.

Column B - Used to report data that relates to
the unincorporated areas of the Parish of East Baton Rouge, East Baton Rouge
Parish School District.

Column ‘C’ - Used to report data that relates
to the unincorporated areas of the Parish of East Baton Rouge, Zachary School District.

Column 'D' - Used to report data that relates
to the City of Baker, Baker School District.

Column 'E' - Used to report data that relates
to the City of Baker, East Baton Rouge Parish School District.

Column 'F' - Used to report data that relates
to the City of Zachary, Zachary School District.

Column 'G' - Used to
report data that relates to the City of Central, Central Community School
Board.

Column 'H' - Used to
report data that relates to the
unincorporated areas of the Parish of East Baton Rouge, Central Community
School Board.

What do I do if I owe taxes, but am unable to pay by
the due date?

Submit your return by the due date. Any amount paid with your return will
reduce the amount of interest and late payment penalty charges. The
Revenue Division will bill you for the remainder of tax, interest, and penalties
that are owed.

What do I do to set up arrangements to pay an outstanding tax liability?

Any local businesses that would like to make arrangements to clear outstanding
tax liabilities should contact the Revenue Division - Field Enforcement Section
at (225) 389-3088, extension 703. For those businesses that are located
outside of East Baton Rouge Parish or out-of-state, please contact the Revenue
Division, Taxpayer Assistance Section, at (225) 389-3084.

How do I file an amended return?

If you have a copy of the original return which was submitted to the Revenue
Division, make the corrections on that copy and resubmit it to the Department of
Finance-Revenue Division, P.O. Box 2590, Baton Rouge,
LA 70821. If the amended return requires additional payment, please
remit payment with the amended form. If the amended return results in a
refund, please refer to the Refund
Application Instructions.

How can I become a "Quarterly" filer?

Dealers whose sales tax liabilities average less than $50 per month after filing
12 returns may apply to file on a quarterly basis. If you average more
than $50 per month, you will be required to file on a "monthly" basis.

Sales taxes are
distributed as follows for transactions occurring within the:

CITY LIMITS OF BATON ROUGE
(Includes East Baton Rouge Parish School District)

Effective
July 1, 2000

Effective
July 1, 1999

Effective
April 1, 1999

Effective
July 1, 1990

City of Baton Rouge

2.00%

2.00%

2.00%

2.00%

Parish School Board

2.00%

1.94%

1.41%

1.00%

Parish Sewer Fund

0.50%

0.50%

0.50%

0.50%

Parish Street Improvement Fund

0.50%

0.50%

0.50%

0.50%

Total

5.00%

4.94%

4.41%

4.00%

UNINCORPORATED LIMITS OF THE PARISH
(Includes East Baton Rouge Parish School District)

Effective
July 1, 2000

Effective
July 1, 1999

Effective
April 1, 1999

Effective
July 1, 1990

East Baton Rouge Parish

2.00%

2.00%

2.00%

2.00%

Parish School Board

2.00%

1.94%

1.41%

1.00%

Parish Sewer Fund

0.50%

0.50%

0.50%

0.50%

Parish Street Improvement Fund

0.50%

0.50%

0.50%

0.50%

Total

5.00%

4.94%

4.41%

4.00%

UNINCORPORATED LIMITS OF THE PARISH
(Includes Zachary Community School District)

Effective
July 1, 2003

East Baton Rouge Parish

2.00%

Zachary Community School District

2.00%

Parish Sewer Fund

0.50%

Parish Street Improvement Fund

0.50%

Total

5.00%

UNINCORPORATED LIMITS OF THE PARISH
(Includes Central Community School Board)

Effective
July 1, 2009

East Baton Rouge Parish

2.00%

Central Community School Board

2.50%

Parish Sewer Fund

0.50%

Parish Street Improvement Fund

0.50%

Total

5.50%

CITY LIMITS OF BAKER
(Includes City of Baker School District)

Effective
July 1, 2003

City of Baker

2.50%

City of Baker School District

2.00%

Parish Sewer Fund

0.50%

Parish Street Improvement Fund

0.50%

Total

5.50%

CITY LIMITS OF BAKER
(Includes East Baton Rouge Parish School District)

Effective
October 1, 2001

Effective
July 1, 2000

Effective
July 1, 1999

Effective
April 1, 1999

Effective
July 1, 1990

City of Baker

2.50%

2.00%

2.00%

2.00%

2.00%

Parish School Board

2.00%

2.00%

1.94%

1.41%

1.00%

Parish Sewer Fund

0.50%

0.50%

0.50%

0.50%

0.50%

Parish Street Improvement Fund

0.50%

0.50%

0.50%

0.50%

0.50%

Total

5.50%

5.00%

4.94%

4.41%

4.00%

CITY LIMITS OF ZACHARY
(Includes East Baton Rouge Parish School Board)

Effective
July 1, 2000

Effective
July 1, 1999

Effective
April 1, 1999

Effective
July 1, 1990

City of Zachary

2.00%

2.00%

2.00%

2.00%

Parish School Board

2.00%

1.94%

1.41%

1.00%

Parish Sewer Fund

0.50%

0.50%

0.50%

0.50%

Parish Street Improvement Fund

0.50%

0.50%

0.50%

0.50%

Total

5.00%

4.94%

4.41%

4.00%

CITY LIMITS OF ZACHARY
(Includes Zachary Community School District)

Effective
July 1, 2003

City of Zachary

2.00%

Zachary Community School District

2.00%

Parish Sewer Fund

0.50%

Parish Street Improvement Fund

0.50%

Total

5.00%

CITY LIMITS OF CENTRAL
(Includes Central Community School Board)

Effective
July 11, 2005

City of Central

2.00%

East Baton Rouge Parish School District

2.00%

Parish Sewer Fund

0.50%

Parish Street Improvement Fund

0.50%

Total

5.00%

What are local sales
taxes used for?

The City of Baton Rouge levies a 2% sales and use
tax, which is used for general municipal purposes and for servicing bonded indebtedness.

Unincorporated areas of the Parish levy a 2% sales
and use tax, which is used for general parochial purposes and for servicing bonded
indebtedness.

The City of Baker levies a
2-1/2% sales and use tax
(effective 10/1/01)for use by that municipality.

The City of Zachary levies a 2% sales and use tax
for use by that municipality.

The City of Central levies a 2% sales and use tax for use by
that municipality (effective July 11, 2005)

The East Baton Rouge Parish School Board levies a
2% sales tax for teacher salaries and benefits and school system general operations.

The City-Parish levies a 1/2% parish-wide sales
and use tax for sewer improvement purposes, including the cost of operating/maintaining
the system, rehabilitation, and new construction.

The City-Parish levies a 1/2% parish-wide sales and use tax for
street improvement purposes, including street and
road resurfacing and
new construction.

The City of Baker School District levies a 2% sales tax for
school system general operations (effective July 1, 2003).

The Zachary Community School District levies a 2% sales tax for
school system general operations (effective July 1, 2003).

The City of Central levies a 2% sales tax for
general municipal purposes (effective July 11, 2005).

The Central Community School Board levies a 2.5%
sales and use tax for school system general operations (effective
July 1, 2009).

How do I obtain an Occupational
License?

You may obtain an Occupational License by completing
the Business Registration Application
form
and submitting it along with a check for the Occupational License Tax,
made payable to the City and Parish Treasurer for one of the options
listed below:

$50 for businesses that open January 1 - June 30

$25 for businesses that open July 1 - December 31

Once your application is processed by the Revenue Division Taxpayer
Assistance Section, an Occupational License Certificate will be mailed to you to
be posted in your place of business. For additional information on
obtaining an Occupational License, please contact the Revenue Division at (225)
389-3084.

When is the
Occupational License Tax Due?

For a new business, the
Occupational License Tax is due prior to the date the business opens.
Renewal of an Occupational License is due on January 1st and becomes delinquent
on March 1st. The renewal of your Occupational
License is based upon your business activity for the previous year.
Please refer to the Occupational License Tax Ordinance
for further information.

What is the sales tax and occupational license tax penalty and interest rate?

The delinquent penalty
is 5% for each month or fraction thereof and increases by 5% on the 1st day of
each month to a maximum of 25%. The interest is 15% per annum calculated on
a daily basis until paid.

How do I request a waiver of penalty?

A letter explaining the
reasons a penalty should be waived should be sent to the Revenue Manager at
the following address: Revenue Division,
P.O. Box 2590, Baton Rouge, LA 70821.

What are the guidelines the department uses to
decide whether or not to waive penalties?

The following are the primary factors considered when acting on a request for
waiver:

Level of Cooperation with Auditors. If a taxpayer
has imposed needless time delays in providing the necessary records
to conduct an audit, uses abusive language, subjects auditors to
unnecessarily uncomfortable working conditions, or has provided
incomplete records, he is less likely to receive favorable
consideration.

Previous Audits. A taxpayer is more likely to
receive a penalty waiver on an initial audit than on subsequent
audits. Additionally, if the tax issues in question have
previously been the subject of an audit with the taxpayer requesting
a waiver, the taxpayer is less likely to receive favorable
consideration.

Level of Taxpayer Effort. If a taxpayer is
attempting to collect or accrue taxes properly and the errors made
do not appear to be intentional, then the taxpayer is more likely to
receive favorable consideration.

Taxpayer Payment History. If a taxpayer has been
paying taxes timely in prior periods, his chances of receiving
favorable consideration are enhanced.

Taxpayer Registration. A taxpayer that has not
registered for sales and use taxes with Revenue is less likely to
receive favorable consideration than one who has been properly
registered.

Taxes Collected but Not Remitted. If a taxpayer has
collected, but not remitted taxes, he is not in a good position for
obtaining favorable consideration.

Complexity of Tax Issue. If the tax issue in
question is a complex one where the applicability of tax to the
transaction is not clear, the taxpayer is in a better position to
obtain favorable consideration.

Special or Unusual Conditions Relative to Audit Findings.
If the tax in question resulted from apparent inadvertent coding
errors, the taxpayer is in a better position for obtaining favorable
consideration than under other circumstances.

Prompt Payment. If a taxpayer pays the tax and
interest in a timely manner after being billed following their
audit, he is in a better position to obtain favorable consideration.

Correction Action. Willingness of a taxpayer to
take corrective action to prevent a recurrence of tax underpayment
is an important consideration. If a taxpayer is willing to
change his method of accounting and procedures in order to reduce
the likelihood of the same error occurring again, he is more likely
to obtain favorable consideration.

Requests for waivers of penalties may be granted or denied in whole or part.
In all cases, the goal of the Finance Department is to maintain a consistent and
effective policy while treating all taxpayers fairly. The factors listed
above are also utilized, to the extent applicable, in making decisions relative
to penalty waivers in non-audit situations.

How is a taxpayer selected for audit?

The taxpayer is selected for an audit based on one or more of the following
reasons:

Not charging tax or incorrectly charging tax

Not accruing tax

Improper use of exemption certificate

Collecting and not remitting tax

Industry non-compliance problem

Volume of business in the parish

Tips from individuals

Not registered for sales tax and/or occupational license tax

What is Use Tax?

Use tax applies to tangible personal property purchased for use, consumption,
distribution or storage for use in this parish. Use tax is due only when
sufficient local sales tax has not been paid on the purchase. Additional
details can be found under Use Tax Transactions.

Sewer and Garbage User Fees

How is my Sewer User Fee calculated?

The Sewer User Fee is recalculated in July of each year and is based on the
customer’s average water consumption during the months of October, November,
and December of the prior year and February, March, and April of the current year.
Each July, residents are mailed notices explaining how the fee is computed.
Approximately 93% of our customers are billed by Baton Rouge Water Company. For
these customers, the Sewer User Fee is calculated by computing the average water
consumption in 100 cubic feet (CCF). An example of the sewer user fee for
customers billed by Baton Rouge Water Company is as follows :

Water Consumption Billed

October 2013

10.0 CCF

November 2013

12.5 CCF

December 2013

10.5 CCF

February 2014

12.0 CCF

March 2014

9.5 CCF

April 2014

14.5 CCF

TOTAL

69.0 CCF

Average (69/6 months)

11.5 CCF

The minimum charge for the first 400 cubic feet of average water
consumption is $19.36. Also, there is a charge of $3.50 for each additional 100 cubic feet of average water consumption. Based on the average
consumption of 11.5 CCF, the Sewer User Fee is $45.61 (based on 2015 rates).

SEWER USER FEE $45.61 = ((11.5 CCF-4.0 CCF) x $3.50) + $19.36

For new residential customers, the Sewer User Fee is based on the average water
consumption of 11.5 CCF. Adjustments are made after three full months of
water consumption is available. A credit is issued to customers with water
consumption below the average and the monthly Sewer User Fee is adjusted.

For existing residential customers, adjustments to the Sewer User Fee can be made if the
average water consumption for the most recent six months is lower than the
consumption being billed. Customers may call the Service Fee Business Office at
389-5378 to request a review of their account.

What is the average cost a resident
can expect to pay for their monthly sewer bill?

The average monthly sewer user fee is $43.90 based on 11.5 CCF or
8,600 gallons.

Is it mandatory for residential customers to tie-in to the
sewer system?

Section 14.3 of the Unified Development Code requires that a property owner
tie-in to the sewer system if they are within 500 feet of a sewer collection
line.

My sewer bill increased. Why?

The Sewer User Fee increases by 4% each January per
Ordinance No. 12647.
Also, in July of each year, your Sewer User Fee is recalculated based on your
average water consumption during the months of October, November, and December
of the prior year and February, March, and April of the current year. If you
feel that your bill is not correct, you may contact the Service Fee
Business Office at 389-5378 to request a review of your account.

My sewer bill is higher than my water bill. Why?

This is usually true. Since 1999, when the
rates started increasing, more and more people find that the sewer portion
of their bill is higher than their water portion. This is now the case with
most customers. The sewer portion of your bill can be reduced when your
average water consumption decreases.

The amount of water which I am currently using is much less than the amount billed for the sewer user fee. How is this possible?

The amount billed for the Sewer User Fee is not based on
the current water consumption stated on your monthly bill. Instead, it is
based on the average consumption used during the winter months, which are
the lowest water consumption months for most customers. The Sewer User
Fee is recalculated in July of each year and is based on the customer's
average water consumption during the months of October, November, and
December of the prior year and February, March, and April of the current
year.

My water has been disconnected. Why wasn't I notified before it was disconnected?

You were notified when you received the final
notice which stated that your bill had not been paid in 30 days. The final
notice included charges for two months and stated that services would be
disconnected if payment was not made by the due date. When no payment was
received for this second bill, your utilities were disconnected.

How do I get my water reconnected?

The total balance due, plus the
service charge for reconnection must be paid for water service to be
restored. The total balance due includes charges for the current month
and arrears. Payments must be made in person at the following
locations:

Customers billed by Baton Rouge Water Company:

Service Fee Business Office
1100 Laurel Street, Suite 234

Baton Rouge Water Company
8755 Goodwood Boulevard

Customers billed by the City of Zachary:

City of Zachary
4650 Main Street
Zachary, LA

Customers billed by the City of Baker:

City of Baker
3325 Groom Road
Baker, LA

I paid my bill, but my water was still disconnected.
Why?

The full amount of the arrears must be received
by the due date to avoid being disconnected.

I received a sewer user fee bill, but I own a private well. Why am I being billed?

If you are connected to the sewer system, you
will be billed.

If you are not connected to the sewer system, you should verify
that the bill is for garbage and not sewer. The 2014 monthly garbage
fee is $19.00. All residents in the parish are billed this fee except
residents living in the corporate limits of Baker and Zachary.

I am being billed sewer and garbage user fees on a home that is vacant. Why?

You will be billed each
month as long as the utilities are connected. If there has been zero water
consumption during any month, credit can be given on your account for the
solid waste fee charged. Credits can also be given for the sewer fee
charged if the average consumption during the most recent three-month period
is less than the consumption billed. These adjustments are done upon the
request of the customer and will only be given every three months.

I have a swimming pool (sprinkler system, etc.) and most of my water does not go into the sewer system. Why do I have to pay such high sewer user fee bills?

We use only the months of October, November, December (of preceding year) and February, March, and April
(of current year) to calculate the customer's average. Since these types of
systems are generally not utilized during winter months, the use of them
should not affect your bill.

I received a statement back-billing me for sewer and
solid waste (garbage) user fees that I was never billed for. Why do I
have to pay for the error?

The Sewer User and Solid Waste User Fee Regulations provide that
when it is determined that a contributor has not been billed for the sewer
user fee or a resident has not been billed for the solid waste user fee
(garbage), the City-Parish shall backbill the contributor or resident for such
use. Adjustments made under this provision shall be limited to 12
months.

Revised 1/7/13

If you feel the information on this page is incorrect or out
dated, please contact this department's
content manager.